Changs Ascending Enterprise Co., Ltd. (TPEX:8038)

TPEX:8038 Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	183.45	191.19	242.18	137.32	165.39	98.49
Short-Term Investments	11.72	-	-	-	-	113.92
Cash & Short-Term Investments	195.17	191.19	242.18	137.32	165.39	212.41
Cash Growth	-15.51%	-21.06%	76.37%	-16.98%	-22.14%	-39.37%
Accounts Receivable	124.59	108.74	84.69	132.43	17.4	50.72
Other Receivables	0.2	0.23	0.18	0.53	0.33	-
Receivables	124.78	108.97	84.88	132.97	17.72	50.72
Inventory	208.91	117.77	122.51	86.07	111.49	140
Prepaid Expenses	16.53	27.98	27.99	36.86	32.81	30.93
Other Current Assets	0.3	6.3	8.3	21.88	18.38	1.13
Total Current Assets	545.7	452.2	485.86	415.09	345.8	435.2
Property, Plant & Equipment	570.61	582.42	598.33	622.11	641.51	663.09
Long-Term Investments	2.33	2.33	-	-	-	-
Goodwill	-	-	-	-	-	7.12
Other Intangible Assets	31.13	32.13	34.12	36.02	37.49	41.77
Long-Term Deferred Tax Assets	0.39	0.39	0.46	0.23	0.32	0.4
Other Long-Term Assets	2.25	5.23	2.89	3.13	1.45	2.35
Total Assets	1,152	1,075	1,122	1,077	1,027	1,150
Accounts Payable	68.18	33.66	5.34	12.41	3.33	12.5
Short-Term Debt	341.57	310.76	88	106.17	13.92	-
Current Portion of Long-Term Debt	-	-	224	75	25	23
Current Portion of Leases	5.02	5.09	3.97	4.37	3.92	2.29
Current Unearned Revenue	8.64	7.4	1.91	3.08	2.39	2.21
Other Current Liabilities	28.72	19.35	15.79	13.52	12.9	11.47
Total Current Liabilities	452.13	376.25	339.01	214.55	61.45	51.46
Long-Term Debt	-	-	-	180	255	257
Long-Term Leases	216.95	218.33	219.92	224.01	225.58	230.92
Other Long-Term Liabilities	6.48	1.27	2.15	1.59	1.51	1.61
Total Liabilities	676.13	601.06	566.67	624.67	548.6	546.55
Common Stock	622.78	628.74	628.74	598.54	598.14	598.14
Additional Paid-In Capital	122.17	124.4	122.87	51.06	205.73	204.69
Retained Earnings	-334.54	-329.22	-233.31	-232.42	-364.55	-243.54
Treasury Stock	-	-19.49	-19.49	-19.49	-19.49	-19.49
Comprehensive Income & Other	1.53	-	-	-	-	-
Total Common Equity	411.95	404.43	498.82	397.7	419.83	539.8
Minority Interest	64.33	69.21	56.19	54.21	58.14	63.57
Shareholders' Equity	476.28	473.64	555	451.9	477.97	603.37
Total Liabilities & Equity	1,152	1,075	1,122	1,077	1,027	1,150
Total Debt	563.55	534.17	535.89	589.55	523.43	513.21
Net Cash (Debt)	-368.37	-342.98	-293.71	-452.24	-358.03	-300.8
Net Cash Per Share	-5.90	-5.51	-4.72	-7.63	-6.05	-5.06
Filing Date Shares Outstanding	62.97	62.28	62.28	59.26	59.22	59.22
Total Common Shares Outstanding	62.97	62.28	62.28	59.26	59.22	59.22
Working Capital	93.57	75.95	146.85	200.53	284.34	383.73
Book Value Per Share	6.54	6.49	8.01	6.71	7.09	9.12
Tangible Book Value	380.83	372.3	464.69	361.68	382.34	490.91
Tangible Book Value Per Share	6.05	5.98	7.46	6.10	6.46	8.29
Buildings	-	470.66	471.58	470.93	470.93	470.93
Machinery	-	66.27	60.31	60.65	61.82	60.74

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.